Notification No. 28/2023-Central Tax [N11-0KG]

As at 7 September 2026. In force from 31 July 2023.

Dates: made 31 July 2023; in force 31 July 2023; ceased none recorded. Gazette: Gazette of India, EXTRAORDINARY, Part II, Section 3, Sub-section (ii). Band A.

Cite: Notification No. 28/2023-Central Tax [N11-0KG]. Machine: N11-0KG.

In exercise of the powers conferred by clause (b) of sub-section (2) of section 1 of the Finance Act, 2023 (8 of 2023), the Central Government hereby appoints, —

(a) the 1st day of October, 2023, as the date on which the provisions of sections 137 to 162 (except sections 149 to 154) of the said Act shall come into force;

(b) the 1st day of August, 2023, as the date on which the provisions of sections 149 to 154 of the said Act shall come into force.

Made under

Recital: "In exercise of the powers conferred by clause (b) of sub-section (2) of section 1 of the Finance Act, 2023 (8 of 2023), the Central Government". Names clause (b) of sub-section (2) of section 1 of the Finance Act, 2023. Vires claimed, unresolved.

Acts on (0)

none

Acted on by (0)

none

Not held (2)

"section 1 of the Finance Act, 2023"

"clause (b) of sub-section (2) of section 1 of the Finance Act, 2023"